# 26 U.S.C. § 4901: Payment of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4901>. Cite pinpoints as 26 U.S.C. § 4901(a)(1).

## § 4901(a) Condition precedent to carrying on certain business

No person shall be engaged in or carry on any trade or business subject to the tax imposed by section 4411 (wagering) until he has paid the special tax therefor.

## § 4901(b) Computation

All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.

## Regulations

- [Treas. Reg. § 44.4901-1](/26/reg/44.4901-1.md): Payment of special tax. (interprets § 4901)

## Leading cases

- [Voglino v. United States, 253 F.2d 794 (4th Cir. 1958)](https://www.courtlistener.com/opinion/244673/gerald-voglino-and-p-russell-willett-owners-and-of-five-5-coin-operated/)
- [United States v. Four Pinball Machines, 429 F. Supp. 1002 (D. Haw. 1977)](https://www.courtlistener.com/opinion/1532011/united-states-v-four-4-pinball-machines/)
- [United States v. Five Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965)](https://www.courtlistener.com/opinion/8766972/united-states-v-five-5-coin-operated-gaming-devices/)

## Connections

Cites: § 4411 Imposition of tax

Cited by: § 6071 Time for filing returns and other documents

Derived from: 1939 § 3271

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 593
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 149
- 1970-10-27: [Pub. L. 91-513](/26/act/91-513.md), 84 Stat. 1292
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1814
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2884